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The purpose of this paper is to develop a concept of engaged research that promotes research on matters that matter. Engaged research comes to the fore at the margins of accounting where issues are often ill-structured and less well studied. This study empirically illustrates how the principles of engaged research are embodied in practice at the borders of accounting.

The authors first consider engaged research conceptually, by articulating the philosophical principles upon which such research is grounded. This study argues that engaged research comes to the fore in settings where accounting practices are emergent and uncertainty high. The authors illustrate the “doing” of engaged research by exploring accounting for the financial effects of climate change. The authors conclude by highlighting the integrated form and purpose of engagement and by making suggestions for engaged research of the future.

Engaged research is characterised by an ontology of becoming, an epistemology of cross-cultural travel and a methodology of co-production. It is enacted through multilingualism, a reflexive dialogue that enables self-others to travel into and experience alternative worlds, as well as through the mediation of knowledge and associated artefacts. Its intent is to promote dialogue and knowledge sharing. This study argues and shows how engaged research is an active entanglement of metatheory, theory, artefacts and the lives of self and others.

This paper reflects on engaged research at the margins of accounting, as well as on how such research is a “becoming”, sociomaterial, co-produced entanglement.

The purpose of this paper is to describe the prevalence and factors associated with safe sex behavior among vocational students in Nakhon Ratchasima Province, Thailand, and to determine the modifying factors listed as socio-demographic characteristic, the level of HIV and sexually transmitted infections’ knowledge, attitude toward reproductive health, and safe sex behavior among vocational students in Nakhon Ratchasima Province, Thailand.

A cross-sectional descriptive research was conducted from August to October 2018. The multistage stratified sampling, combined with purpose and random sampling, was used to select the participants. One vocational college with the highest number from urban, suburban and rural areas was purposely selected. The sample calculation by using Cochran’s formula, a random sampling by drawing from each college with male and female, was made to obtain the sample size of 355 students. Inclusion criteria included: vocational students, both male and female, aged between 15 and 19 years, resided in the study area, and volunteered to participate. Ethical consent including waiver of the parent’s consent for the participant aged under 18 years for this study was approved by the Institution Review Board for Human Research Ethics, Chulalongkorn University (Certification number JV 823/2561) A self-administered questionnaire was adapted by the principle researcher from the illustrative questionnaire for interview survey with young people (14), and The study of Prevalence of HIV, STD, Drug Use and Risk Behaviors in Adolescents and Young Adults, in Chaing Rai, Thailand (PRAYA) tool (15). All statistical analyses were performed by SPSS version 22.

The finding revealed that 332 participants were male (57.8 percent) and female (42.2 percent) with an average age of 16.8 years (±1.7). Approximately 60 percent of males and 50 percent of females had experience of sexual intercourse, with their first experience of sexual intercourse at the average age of 15. Most respondents 63.1 percent used a condom and 63.6 percent used contraception in their latest sexual intercourse. About 41.9 percent consumed alcohol and 15 percent reported substance abused. Sexual intercourse among adolescents vocational students were significantly associated with high knowledge of contraception (OR=0.30, 95%CI=0.10–0.82). Positive attitude toward reproductive health had a significant association with sexual intercourse (OR=0.17, 95%CI=0.05–0.58). Sexual intercourse among vocational students were also significant associated with low risk behavior (OR=0.45, 95%CI=0.22–0.91) and high risk behaviors (OR=0.24, 95% CI=0.10–0.59). Contraceptive used in the latest sexual intercourse had a significant association with cues to action (OR=0.43, 95% CI=0.22–0.86).

This study used a self-reported questionnaire to collect information from participants about safe sex behaviors, which might contain bias data and socially desirable answers. The time for collecting data did not match vocational students’ schedule as they were about to have their final exams. An error in this questionnaire was the absence of condom use as one of the contraception methods.

The study showed that both male and female vocational students in Nakhon Ratchasima have a low level of knowledge of HIV, STIs and contraception. This study revealed that females have higher knowledge of all the factors more than males. Males usually received more harassment from peers for being sexually active than females do. Condoms and contraceptive used are inconsistent in all research conducted and have no common ground. Communication related to sex for those who have no partner was poor compared to students who have a partner. The four factors associated with safe sex behaviors should always be considered and surveyed among vocational students, as the study showed that all results vary for a future adolescence study.

This research aims at government authorities. The policy makers should include reproductive health and rights in the curriculum. The Ministry of Public health and The Ministry of Education should provide training for the trainer program for teachers concerning safe sex behaviors. For future research, in-depth interview and qualitative study should be used to increase the reliability of the result of the inconsistency of using a condom and contraception. The researcher should do further studies into vocational college semester schedules before collecting data and should spend more time in the college, so the students become more acquainted to the researcher and give a more truthful answer. Moreover, condom use should be added as one of the contraception methods.

This is the first study among vocational students in Nakhon Ratchasima Province which emphasizes specifically on safe sex behaviors and factors related to it. Regarding the population of vocational students, this study covers almost 80 percent of the population. Sensitive questions for sexual activity status and sexually history were answered by a self-administered questionnaire in order to increase sincere answers on their experiences because participants were not shy to disclose their sexual experiences.

Strong versions of the Precautionary Principle (PP) require regulators to prohibit or impose technology controls on activities that pose uncertain risks of possibly significant environmental harm. This decision rule is conceptually unsound and would diminish social welfare. Uncertainty as such does not justify regulatory precaution. While they should reject PP, regulators should take appropriate account of societal aversion to risks of large harm and the value of obtaining additional information before allowing environmentally risky activities to proceed.

The purpose of this paper is to propose an uncertain regression model with an intrinsic error structure facilitated by an uncertain canonical process.

This model is suitable for dealing with expert's knowledge ranging from small to medium size data of impreciseness. In order to have a rigorous mathematical treatment on the new regression model, this paper establishes a series of new uncertainty concepts sequentially, such as uncertainty joint multivariate distribution, the uncertainty distribution of uncertainty product variables and uncertain covariance and correlation based on the axiomatic uncertainty theoretical foundation. Two examples are given for illustrating a small data regression analysis.

The uncertain regression model is formulated and the estimation of the model coefficients is developed.

The paper is devoted to a regression model to handle a small amount of data with mathematical rigor.

The theory and the methodology of the uncertain canonical process regression is proposed for the first time. It addresses the practical challenges of small data size modelling.

The purpose of this paper is to develop a conceptual framework of integrated supply chain model that can be used to measure, evaluate and monitor operational performance under dynamic and uncertain conditions.

The research methodology consists of two stages: configuration of a conceptual framework of integrated supply chain model linked with performance measures and illustration of the integrated supply chain model and delivery performance using a case of dairy industry. The integrated supply chain model is based on a unitary structuring technique and forms the basis for measuring and evaluating supply chain performance. Delivery performance with variation of demand (forecast and actual) is monitored using a fuzzy-based decision support system, based on three inputs: capacity utilization (influenced by production disruption), raw materials shortage and quality of dairy products.

Integration of supply chain components (materials, resources, operations, activities, suppliers, etc.) of key processes using unitary structuring approach enables information integration in real time for performance evaluation and monitoring in complex supply chain situations. In addition, real-time performance monitoring is recognized as being of great importance for supply chain management in responding to uncertainties inherent in the operational environment.

Implementation of an integrated model requires maintenance of supply chain components with all necessary data and information in a system environment such as enterprise resource planning.

The integrated model provides decision-makers with an overall view of supply chain components and direct links that need to be maintained for supply chain performance evaluation and monitoring. Wider adaptation and diffusion of the proposed model require further validation of the model and feasibility of implementation, using real-time data and information on selected performance measures.

Integration of supply chain components across supply chain processes directly linked with performance measures is a novel approach for effective supply chain performance evaluation and monitoring in complex supply chains under dynamic and uncertain conditions.

Although many theories aim to explain initial public offering (IPO) underpricing, initial-day returns of US Real Estate Investment Trust (REIT) IPOs remain a “puzzle”. The literature on REIT IPOs has focused on indirect quantitative proxies for information asymmetries between REITs and investors to determine IPO underpricing. This study, however, proposes textual analysis to exploit the qualitative information, revealed through one of the most important documents during the IPO process – Form S-11 – as a direct measure of information asymmetries.

This study determines the level of uncertain language in the prospectus, as well as its similarity to recently filed registration statements, to assess whether textual features can solve the underpricing puzzle. It assumes that uncertain language makes it more difficult for potential investors to price the issue and thus increases underpricing. Furthermore, it is hypothesized that a higher similarity to previous filings indicates that the prospectus provides little useful information and thus does not resolve existing information asymmetries, leading to increased underpricing.

Contrary to expectations, this research does not find a statistically significant association between uncertain language in Form S-11 and initial-day returns. This result is interpreted as suggesting that uncertain language in the prospectus does not reflect the issuer's expectations about the company's future prospects, but rather is necessary because of forecasting difficulties and litigation risk. Analyzing disclosure similarity instead, this study finds a statistically and economically significant impact of qualitative information on initial-day returns. Thus, REIT managers may reduce underpricing by voluntarily providing more information to potential investors in Form S-11.

The results demonstrate that textual analysis can in fact help to explain underpricing of US REIT IPOs, as qualitative information in Forms S-11 decreases information asymmetries between US REIT managers and investors, thus reducing underpricing. Consequently, REIT managers are incentivized to provide as much information as possible to reduce underpricing, while investors could use textual analysis to identify offerings that promise the highest returns.

This is the first study which applies textual analysis to corporate disclosures of US REITs in order to explain IPO underpricing.

The purpose of this paper is to focus on an optimizing maintenance policy with repair limit time for a new type of aircraft component, in which the lifetime is assumed to be an uncertain variable due to no historical operation data, and the repair time is a random variable that can be described by the experimental data.

To describe this repair limit time policy over an infinite time horizon, an extended uncertain random renewal reward theorem is firstly proposed based on chance theory, involves uncertain random interarrival times and stochastic rewards. Accordingly, the uncertain random programming model, which minimized the expected maintenance cost rate, is formulated to find the optimal repair limit time.

A numerical example with sensitivity analysis is provided to illustrate the utility of the proposed policy. It provides a useful reference and guidance for aircraft optimization. For maintainers, it plays an important guiding role in engineering practice.

The proposed uncertain random renewal reward process proved useful for the optimization of maintenance strategy with maintenance limited time for a new type of aircraft components, which provides scientific support for aircraft maintenance decision-making for civil aviation enterprises.

The purpose of this paper is to present an integrated model to measure the operational efficiency of the top 40 container ports in the world for a five-year continuous period using a two-stage uncertainty data envelopment analysis (UDEA) combined with fuzzy C-means clustering method (FCM).

UDEA model is adopted for measuring the efficiency of container ports to overcome the limitation of the basic model, which is unable to handle uncertain data that are easy to meet in practice. FCM algorithm is implemented to find similar distribution efficiency scores of two stages and the cluster similar efficiency scores of container ports into various groups.

The combination of the two-stage UDEA model and the FCM algorithm provided a more comprehensive view when evaluating the performance of container ports. The UDEA results show that most of the container ports have reduced their profitability level in the second stage and most of the efficient container ports have turned into inefficient ones because of their small scale.

This paper proposes using the two-stage UDEA model to evaluate port efficiency based on two main aspects of productivity and profitability. Moreover, it combines DEA and FCM algorithms to offer a more comprehensive view when measuring the performance of container ports.

The purpose of this paper is to focus on the influences of the uncertain dynamic responses on the reconstruction of loads.

Based on the assumption of unknown-but-bounded (UBB) noise, a time-domain approach to estimate the uncertain time-dependent external loads is presented by combining the inverse system method in modern control theory and interval analysis in interval mathematics. Inspired by the concept of set membership identification in control theory, an interval analysis model of external loads time history, which is indeed a region or feasible set containing all possible loads being consistent with the bounded structural acceleration responses is established and further solved by two interval algorithms.

Unlike traditional loads identification methods which only give a point estimation, an interval estimation of external loads time history, which is a region containing all the possible loads being consistent with the uncertain structural responses, is determined. The correlation characteristics among the responses of acceleration, velocity, and displacement are also discussed in consideration of the UBB uncertainty.

For one hand, the solution of the inverse problem in original system is transformed to the solution of the direct problem in inverse system; for another, the authors deal with the uncertainty by use of interval analysis method, and the identified interval process, which contains any possible external loads time history being consistent with the bounded structural responses can be approximately obtained.

Exploiting novel measures of climate change exposure and corporate culture generated by a powerful textual analysis of earnings conference calls, this study aims to explore the effect of firm-specific climate change exposure on corporate innovation through the lens of corporate culture.

The authors apply the standard regression analysis as well as a variety of sophisticated techniques, namely, propensity score matching, entropy balancing and an instrumental-variable analysis with multiple alternative instruments.

The authors find that more exposure to climate change risk results in more innovation, as indicated by a significantly stronger culture of innovation. The findings are consistent with the notion that firms more exposed to climate change risk are pressed to be more innovative to adapt to the numerous changes caused by climate change. Finally, the authors also find that the effect of firm-level exposure on innovation is considerably less pronounced during uncertain times.

The authors are among the first studies to take advantage of a novel measure of firm-specific exposure to climate change and investigate how climate change exposure influences an innovative culture. Since climate change is a timely issue, the findings offer important implication to several stakeholders, such as shareholders, executives and investors in general.